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Cost and Management Accounting, 9th Edition

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Colin Drury


For over thirty years, Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his textbooks. Now in its ninth edition, Cost and Management Accounting continues to provide an accessible and thorough introduction to the subject. It blends theory and practice in language that is clear and easy to understand and provides students with a thorough introduction to cost and management accounting whether they are studying an accountancy or business undergraduate course, or a post-experience course. The new edition has been completely updated to reflect recent developments in the field, and now includes additional emphasis on value creation, and links strategic performance management more closely to divisional financial performance measurement.  


ISBN: 9781473749054 

Edition: 9th Published date: 12/03/2018 

Published by: Cengage Learning 

Pages: 512 

Table of Contents 

Part 1: Introduction to management and cost accounting 

1.Introduction to management accounting 

2.An introduction to cost terms and concepts 

Part 2: Cost accumulation for inventory valuation and profit measurement 

3.Accounting for direct costs 

4.Cost assignment for indirect costs 

5.Accounting entries for job-order costing system 

6.Process costing 

7.Joint and by-product costing 

8.Income effects of alternative cost accumulation systems 

Part 3: Information for decision-making 

9.Cost-volume-profit analysis 

10.Cost estimation and cost behaviour 

11.Measuring relevant costs and revenues for decision-making 

12.Activity-based costing 

Part 4: Information for planning, control and performance measurement 

13.The budgeting process 

14.Management control systems 

15.Standard costing and variance analysis

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